C1C2C12C23C18C16C17C9 PART X PENALTIES, ETC.
Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)
Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2
Pt. 10 power to apply conferred (N.I.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), Sch. 1 para. 7B(5A) (as inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(4), 86 (with s. 83(6)))
Pt. 10 applied (with modifications) (E.W.S.) (1.9.2012) by The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (S.I. 2012/1868), regs. 1, 24
Pt. 10 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 10
Pt. 10 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
Pt. 10 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
C6C3C4C5C20C22C8C14C13C7C15C10C2198 Special returns, etc.
C191
a
has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or
b
fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,
he shall be liable, subject to F2subsections (3) and (4) below—
i
to a penalty not exceeding £300, and
ii
if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
C112
F3Subject to section 98A below, where a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding F3£3000.
F43
No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.
4
No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.
F1294A
If—
a
a failure to comply with F124Chapter 15 or 16 of Part 15 of ITA 2007 arises from a person’s failure to deliver an account, or show the amount, of a payment, and
subsection (1) above shall have effect as if for “£300” there were substituted “£3,000” and as if for “£60” there were substituted “£600”.
4B
A payment is within this subsection if—
F107a
the payment is made by a company, local authority or qualifying partnership (within the meaning of section 932 of ITA 2007) without an amount representing income tax on the payment being deducted from it,
b
at the time the payment is made, the company, authority or partnership—
i
does not believe that the payment is an excepted payment for the purposes of Chapter 11 of Part 15 of ITA 2007 (payments between companies etc: exception from duties to deduct), or
ii
if it does so believe, cannot reasonably do so,
c
the payment is one from which tax is deductible under Part 15 of ITA 2007 unless the company, authority or partnership reasonably believes that it is an excepted payment for the purposes of Chapter 11 of that Part, and
d
the payment is not an excepted payment at the time the payment is made.
F494C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1004D
A payment is within this subsection if—
a
it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,
b
a company, purporting to rely on section 911 of that Act (double taxation arrangements: deduction at treaty rate), deducts less from the payment than required by those Chapters, and
c
at the time the payment is made the payee (as defined in section 913 of that Act) is not entitled to relief under double taxation arrangements (as defined in section 1023 of that Act) and the company—
i
does not believe that it is entitled to such relief, or
ii
if it does so believe, cannot reasonably do so.
F1024DA
A payment is within this subsection if—
a
it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,
b
a company, purporting to rely on section 914 of ITA 2007 (EU companies: discretion to make payment gross), makes the payment without deducting a sum representing income tax, and
c
at the time the payment is made the payment is not exempt from income tax as a result of section 758 of ITTOIA 2005 (exemption for certain interest and royalty payments) and the company—
i
does not believe that the payment is so exempt, or
ii
if it does so believe, cannot reasonably do so.
F554E
A payment is within this subsection if—
a
it is an interest distribution made to a unit holder by the trustees of an authorised unit trust,
b
the trustees, in purported reliance on the reputable intermediary condition being fulfilled with respect to the unit holder, do not comply with the obligation under F61section 874 of ITA 2007 to make a deduction from the interest distribution,
c
that obligation would apply if that condition were not so fulfilled, and
d
the trustees did not believe that the unit holder was not F67... resident in the United Kingdom or could not reasonably have so believed (so that that condition was not so fulfilled).
Expressions used in this subsection have the same meaning as in F47regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)).
F1064F
If a person fails to furnish any information or produce any document or record in accordance with regulations under section 716B of ITEPA 2003, subsection (1) has effect as if—
a
for “£300” there were substituted “
£3,000
”
, and
b
for “£60” there were substituted “
£600
”
.
F255
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. | 2. |
|---|---|
Part III of this Act, F5. . . | F24section 12ADA of this Act |
F87regulations under section 59E of this Act; | In the principal Act— |
F96. . . | F81. . . |
F184. . . | F69. . . |
In the principal Act— | F54. . . |
F114. . . | F118. . . |
F126. . . | F118. . . |
F156. . . | F168. . . |
F118. . . | F145. . . |
F118. . . | F6... |
F179. . . | F34. . . |
F82. . . | F179. . . |
F27. . . | F170. . . |
F27. . . | F130. . . |
F27. . . | F44. . . |
F42. . . | F44. . . |
F27. . . | F44. . . |
F42. . . | F44. . . |
section 310(4) and (5); | section 310(1), (2)F144, (2A) and (3); |
F20. . . | F90. . . |
regulations under section 333; | F112. . . |
F188. . . | Regulations under section 333; |
F161. . . | F188. . . |
F92. . . | F187. . . |
F153. . . | section 375(5); |
F38. . . | F32. . . |
F194. . . | F101. . . |
F7. . . | F101. . . |
F40. . . | F115. . . |
F131. . . | F178. . . |
F163. . . | F73. . . |
F142. . . | F105. . . |
F176. . . | F28section 552; |
F64. . . | F120regulations under section 552ZA(6); |
F23. . . | F127regulations under section 552ZB; |
F23. . . | F97. . . |
F23. . . | F151. . . |
F23. . . | F165. . . |
F23. . . | F138. . . |
F23. . . | F23. . . |
F186. . . | F23. . . |
F159. . . | F23. . . |
F42. . . | F23. . . |
F42. . . | F23. . . |
F42. . . | F23. . . |
F62. . . | F183. . . |
F52. . . | F139. . . |
F98. . . | F46. . . |
F48. . . | F19. . . |
F42. . . | F79. . . |
F182. . . | F79. . . |
F78. . . | regulations under paragraph 7 of Schedule 14; |
F42. . . | Schedule 15, paragraph 14(4); |
F27. . . | F197. . . |
F46. . . | F56. . . |
F42. . . | F135. . . |
F27. . . | Regulations under section F8151 of the 1992 Act. |
F42. . . | F147Sections F70... F4545B(5) and (6),F17445G(4) and (5)F125, 45I(5) and (6), 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act |
F108. . . | Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982. |
F30. . . | F99. . . |
F148. . . | F9. . . |
F60. . . | F65. . . |
F181. . . | F31. . . |
F10. . . | F11. . . |
F37. . . | F172. . . |
F154. . . | F141. . . |
F119. . . | F123. . . |
F128. . . | F166paragraph 12 of Schedule 4ZA to the 1992 Act |
Regulations under section F12151 of the 1992 Act. | F192Paragraphs 2 to 6 of Schedule 5A to the 1992 Act. |
Paragraph F132(9) of Schedule 1 to the 1992 Act. | F91regulations under section 73 of the Finance Act 1995; |
F111. . . | F121. . . |
Section F1498 of the 1992 Act. | F121. . . |
F133. . . | F41. . . |
F132. . . | F191. . . |
F50. . . | F199paragraph 64 or 65 of Schedule 15 to the Finance Act 2000 |
F18. . . | F162Paragraph 93(2) of Schedule 22 to the Finance Act 2000 |
F15[Section 73 of the Finance Act 1989 ] | F137Paragraph 129 of Schedule 22 to the Finance Act 2000 |
F27. . . | F35paragraph 6 of Schedule 34 to the Finance Act 2002 |
F50. . . | F167. . . |
F149. . . | F33. . . |
F50. . . | F44. . . |
F74Paragraph 1(7) of Schedule 1 to the 1992 Act. | F68. . . |
F134. . . | F113Regulations under section 589 of ITEPA 2003. |
F146. . . | F113Regulations under section 715 of ITEPA 2003. |
F122. . . | F72Regulations under section 716B of ITEPA 2003. |
F36. . . | F113PAYE regulations. |
F198paragraph 66 of Schedule 15 to the Finance Act 2000 | F83. . . |
F89. . . | F80. . . |
F140paragraph 10 of Schedule 34 to the Finance Act 2002 | F26Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004. |
F59. . . | F58regulations under section 251(1)(a) or (4) of the Finance Act 2004; |
F75. . . | F177Section 75(4) of ITTOIA 2005. |
F88Section 421J(4) of ITEPA 2003. | F177Regulations under Chapter 3 of Part 6 of ITTOIA 2005. |
F22. . . | F169section 37(3) of the Finance Act 2005; |
F53Regulations under section 715 of ITEPA 2003. | F169section 37(6) of the Finance Act 2005; |
F53Paragraph 93 of Schedule 2 to ITEPA 2003. | F29Section 106 of FA 2006 as modified by Schedule 17 to that Act. |
F53Paragraph 45 of Schedule 3 to ITEPA 2003. | F29Section 116 of FA 2006. |
F53Paragraph 33 of Schedule 4 to ITEPA 2003. | F29Regulations under section 116 of FA 2006. |
F53Paragraph 51 of Schedule 5 to ITEPA 2003. | F157. . . |
F94. . . | F29Section 130 of FA 2006. |
F21Regulations under section 70(3) of the Finance Act 2004. | F175sections 240 and 241 of ITA 2007; |
F117. . . | F104sections 257GE and 257GF of ITA 2007; |
F117. . . | F51sections 257SE and 257SF of ITA 2007; |
F117. . . | F175section 271(1) of ITA 2007; |
F66. . . | F175regulations under Chapter 5 of Part 6 of ITA 2007; |
F193section 401B of ITTOIA 2005. | F175section 373 of ITA 2007; |
F193section 421A of ITTOIA 2005. | F175regulations under section 871(1) of ITA 2007; |
F66. . . | F175Chapter 15 of Part 15 of ITA 2007; |
F116Regulations under Chapter 3 of Part 6 of ITTOIA 2005. | F175Chapter 16 of Part 15 of ITA 2007; |
F164section 40(1) of the Finance Act 2005 | F175regulations under section 969(1) of ITA 2007; |
F150regulations under section 17(3) of the Finance (No. 2) Act 2005 | F175regulations under section 971(1) of ITA 2007; |
F77sections 242 and 243(1) and (2) of ITA 2007; | F175regulations under section 973(1) of ITA 2007. |
F173sections 257GG and 257GH(1) and (2) of ITA 2007; | F84Section 75(4) of CTA 2009. |
F43sections 257SG and 257SH(1) and (2) of ITA 2007; | F17paragraph 4 of Schedule 17 to FA 2009. |
F57. . . | F195section 260 of CTA 2010. |
F110section 312A of ITA 2007; | F195section 1046(1) to (4) of CTA 2010. |
F77regulations under Chapter 5 of Part 6 of ITA 2007; | F195section 1095 of CTA 2010. |
F63. . . | F195section 1096 of CTA 2010. |
F39. . . | F195section 1052(1) to (3) of CTA 2010. |
F77section 748(1) and (2) of ITA 2007; | F195section 1101(1), (2) and (4) of CTA 2010. |
F77section 771 of ITA 2007; | F190Section 228 of TIOPA 2010. |
F39. . . | F171Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011. |
F39. . . | F143regulations under section 61(5) of the Finance Act 2012 |
F77regulations under section 871(1) of ITA 2007; | F86Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013. |
F77regulations under section 969(1) of ITA 2007; | F86Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014. |
F77regulations under section 971(1) of ITA 2007; | F76paragraph 17 or 18 of Schedule 4 to FA 2016; |
F109. . . | |
F85. . . | |
F85. . . | |
F160. . . | |
F85. . . | |
F85. . . | |
F196. . . | |
F95Section 31(3) and (4) of CTA 2010. | |
F185Section 465(3) and (4) of CTA 2010. | |
F152. . . | |
F158section 832 of CTA 2010. | |
F152. . . | |
F158section 1052(4) and (5) of CTA 2010. | |
F152. . . | |
F158section 1101(5) and (6) of CTA 2010. | |
F93Section 1102(4) and (5) of CTA 2010. | |
F189. . . | |
F180. . . | |
F155regulations under section 61(5) of the Finance Act 2012 |
The references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section
F103References in this Table to sections 240, 241, 242 and 243(1) and (2) of ITA 2007 are to provisions that apply only in relation to shares issued after 5 April 2007.
Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2